Accounting
qualified audit
Turkish: Sartli Denetim (Qualified Audit)
English Definition
An audit in which the auditor issues an otherwise favourable opinion on the financial statements while entering a reservation over specified items or a particular matter; the accounts are broadly reliable but limited in a defined area. Though far milder than an adverse opinion or a disclaimer, a qualification is not neutral for lenders, since a reservation pointing to a material weakness can bear directly on borrowing-base calculations, DSCR certification and drawdown conditions. It therefore tends to prompt a demand for additional verification from financiers.
Türkçe Tanım
Denetcinin, mali tablolarin butunune olumlu gorus vermekle birlikte belirli kalemlere ya da belirli bir konuya cekince koydugu denetimdir; tablolar genelde guvenilirdir ama tanimli bir alanda sinirlama vardir. Sartli denetim, olumsuz gorusten ya da gorus bildirmekten cekinmekten cok daha hafif olsa da kredi verenler icin notr degildir; zira material weakness isaret eden bir serh, borclanma tabani hesaplarini, DSCR sertifikasyonunu ve draw-down kosullarini dogrudan etkileyebilir ve bu yuzden finansor nezdinde ek dogrulama talebini tetikler.